Iyo yemutemo mbiri-tier kambani inzira yakasarudzika yekambani inogona kunyorera kuNV neBV (pamwe nemubatanidzwa). Izvo zvinowanzofungidzirwa kuti izvi zvinongoshanda chete kumapoka epasi rese anoshanda nechikamu chezviitiko zvavo muNetherlands. Zvisinei, izvi hazvirevi hazvo kuti ndizvo zvazviri; mamiriro ehurongwa anogona kushanda nekukurumidza kupfuura zvaungatarisira. Ichi chinhu chinofanirwa kudzivirirwa here kana kuti zvakare chine zvazvakanakira? Ichi chinyorwa chinokurukura ins uye kunze kwekambani yepamutemo-tier uye inoita kuti iwe ugone kuongorora kwakakodzera mhedzisiro yayo.
ziviso
Iwo maviri-tier board chimiro chinodiwa zviri pamutemo kumakambani makuru muNetherlands, semakambani eruzhinji mashoma (NVs) uye akazvimirira ega makambani (BVs). Kamwe kambani ikangosangana nemamwe maitiro, inosungirwa kumisa Supervisory Board (RvC). Bhodhi iri rinotarisira manejimendi uye rinoona kuti kambani inomiririra kwete zvido zvevanogovana chete, asiwo izvo zvevashandi nevamwe vane chekuita. Iwo maviri-tier chimiro chakagadzirirwa kuchengetedza chiyero mukati memakambani makuru uye kuona kutariswa kwehunyanzvi. Muchinyorwa chino, tinokurukura nezvekutonga uye zviri pamutemo zvemaviri-tier chimiro, mhedzisiro kumakambani anowira pasi pechisungo ichi, uye basa reSupervisory Board mukuona hutongi hwakanaka nekutarisa.
Chinangwa chekambani yezvikamu zviviri
Iyo kambani yezvikamu zviviri yakaunzwa muhurongwa hwedu hwemutemo nekuda kwekuchinja kwevaridzi vemigove pakati pezana ramakore rapfuura. Nepo munguva yakapfuura kwaimbove varidzi vemigove yenguva refu (yakakura), zvakava zvakajairika kuisa mari kwenguva pfupi, kunyangwe nemari yepenjeni. Kubatanidzwa kupfupi uku kwaireva kuti musangano mukuru wevanemasheya (GMS) waive usina kunyatsoshanda mukutarisira manejimendi.
Musiyano mukuru uripo pakati peyakarongwa yeruzhinji kambani kambani uye yakarongeka yakazvimiririra yakaganhurirwa kambani kuvepo kwevanosungirwa bhodhi revatariri, iro rinotora basa repakati mukutonga uye kutonga kwekambani.
Izvi zvakaita kuti mumiriri wemutemo atange kambani yakarongeka muma1970s: fomu yakakosha yekambani ine chinangwa chekusimbisa utariri uye kuchengetedza chiyero pakati pevashandi nemari. Chiyero ichi chinotevedzwa nekusimbisa mabasa nemasimba eSupervisory Board (RvC) uye nekuunza Works Council (OR), pamutengo wesimba reAGM. Iyo kambani yakarongeka nokudaro inodzoreredza chiyero pakati pemari nevashandi nekupa vamiriri vevashandi simba rakawanda.
Izvi zvichiri kuitika nhasi. Mumakambani makuru, vagovani vazhinji vanoita basa rekungoita, vachibvumira boka diki revagovani kutungamira muAGM uye kuita simba rakakura pabhodhi. Nguva pfupi yekuve muridzi wemugove inokurudzira chiono chenguva pfupi umo migove inofanirwa kuwedzera kukosha nekukurumidza sezvinobvira.
Ichi chiono chenguva pfupi chishoma, nokuti vanobatana vakadai sevashandi vanobatsirika kubva muchiratidzo chenguva refu. Muchirevo chechinyorwa chino, Corporate Governance Code inoreva 'kusika kukosha kwenguva refu'. Mukukura kwemabhizinesi emhuri, chimiro chakakura chinogona kutungamira kune kutora chikamu kwevashandi kukuru kuburikidza nekanzuru yemabasa. Basa rakasimbiswa reSupervisory Board rinopa chiono chenguva refu uye kusimudzira kwakaringana kwekambani. Ndosaka iyo mbiri-tier kambani ichiramba iri yakakosha fomu yekambani inoyedza kuenzanisa zvinofarirwa nevatambi vakasiyana.
Kuti vazadzikise chinangwa ichi, Supervisory Board yekambani ine zvikamu zviviri inopihwa masimba akawandisa anodarika ekambani yakajairika. Semuenzaniso, Supervisory Board inotarisira manejimendi uye ine kodzero yekugadza nekudzinga vatungamiriri. Nhengo yega yega yeSupervisory Board ine basa rekutarisa mukati memuviri. Izvi zvinovimbisa kutariswa kwehunyanzvi uye kwakazvimirira, izvo zvinobatsira kuenderera uye mutemo wekambani. Pamusoro pezvo, kanzuru yemabasa ine kodzero yakasimbiswa yekurudziro mukugadzwa kwechikamu chimwe muzvitatu chevatariri vevatariri, izvo zvinowedzera simba revashandi pane manejimendi.
Ndeapi makambani anokodzera maviri-tier board system?
Hurongwa hwemagadzirirwo maviri hausi hunodiwa pakarepo. Mutemo unoisa zvinodiwa kuti kambani isangane nazvo isati yatanga kushanda mushure menguva yakati (kunze kwekunge paine kuregererwa, uko kunokurukurwa pazasi). Izvi zvinodiwa zvakatsanangurwa muChikamu 2:263 cheMutemo weVanhu (BW):
- Iyo kambani yakapihwa capital, kusanganisira zvakachengetwa pabharari uye zvinyorwa, zvinofanira kuva dai wango mari yakatarwa nemutemo weumambo (ikozvino € 16 mamiriyoni). Izvi zvinosanganisira zvakatengwazve (asi zvisina kukanzurwa) migove uye zvakavigwa zvakachengetwa kubva kune manotsi.
- Iyo kambani kana imwe yemakambani ayo anotsamira yakagadzira a Works Council (OR) pahwaro hwechisungo chepamutemo.
- Pane vangangoita 100 vashandi vanoshanda muNetherlands yekambani nevatsigiri vayo, zvisinei nekuti vari venguva yakazara kana chikamu chenguva.
Kambani hombe yeruzhinji yakaganhurwa (NV) inosungirwa kumisa Supervisory Board (RvC) pasi pehutongi hwezvimiro uye kutevedzera zvimiro zvehutongi.
Panyaya yemakambani emhuri, hutongi hwehurongwa husina simba hunogona kushanda mumamiriro ezvinhu apo munhu mumwechete kana vanhu vakati wandei vari pamwe chete vane mari yese yekambani nekudaro vachipesvedzera mutemo wayo.
Muenzaniso wemamiriro ezvinhu apo kambani haisati yasangana nemamiriro ezvinhu aya apo nhamba yevashandi inowira pasi pe100; kana zvakadaro, kambani haisisiri kambani yakarongeka.
Chii chinonzi kambani inovimba nayo?
Pfungwa inokosha mumamiriro ezvinhu aya ndeyekambani inotarisira kambani . Kazhinji pane pfungwa isiriyo yekuti hurongwa hwekuvaka hahushandi kukambani yevabereki kana, semuenzaniso, isiri iyo kambani asi kambani yakagadzira kanzuru yemabasa. Saka zvakakosha kutarisa kana mimwe mitemo yazadzikiswa kune mamwe makambani ari muboka, ayo akarongwa semakambani anotarisira kambani pasi peChinyorwa 2:152/262 cheDutch Civil Code kana:
- Sangano repamutemo iro kambani kana imwe kana mamwe makambani anotsamira, ingave iri yega kana yakabatana, ipa inosvika hafu yemari yakapihwa kune yavo account.
- Kambani ine bhizinesi rakanyoreswa murejista yekutengeserana uye kune iyo kambani kana kambani inotsamira ane chikwereti chakazara kune wechitatu mapato kune ese zvikwereti semubatsiri.
Kana kambani isingachasangana nemamiriro ezvinhu mushure memakore matatu, kunyoreswa kwayo sekambani yakarongeka kunofanirwa kubviswa.
Kutungamirira uye kutarisira
Iyo Supervisory Board (RvC) inoita basa repakati muhutongi hwezvimiro. Iyo RvC ine nhengo dzinosvika nhatu, dzinogadzwa nemusangano mukuru wevagovani (AVA). Iyo SC inotarisira manejimendi ekambani uye ine masimba akakosha, sekugadza nekudzinga vatungamiriri. Uye zvakare, iyo SC inofanirwa kubvumidza zvakakosha manejimendi sarudzo, semuenzaniso kana uchiburitsa migove kana kugadzirisa zvinyorwa zvemubatanidzwa. Dare remabasa (OR) rinoita basa rinoshanda mune izvi: rine kodzero yakasimbiswa yekurudziro mukugadzwa kwevatariri vanotungamirira, izvo zvinobvumira vashandi kuti vapesvedzere kuumbwa kweSupervisory Board. Ichi chimiro chinosimbisa kutariswa kwemanejimendi uye chinoita kuti sarudzo mukati mekambani ive pakati nepakati uye pachena.
Kuzvidira kunyorera
Zvinokwanisikawo kushandisa hurongwa hwezvimiro (hwakazara kana hwakaderedzwa) nekuzvidira . Muchiitiko ichocho, zvinodiwa chete zvine chekuita nekanzuru yemabasa zvinoshanda. Hurongwa hwezvimiro hunobva hwatanga kushanda kana hwangoiswa muzvinyorwa zvesangano rekambani.
Kugadzwa kwekambani yezvikamu zviviri
Kana kambani ikasangana nezvinodiwa pamusoro apa, inoonekwa zviri pamutemo se'kambani hombe'. Kambani yakarongeka inofanirwa kutevedzera zvisungo zvepamutemo, sekutanga bhodhi revatariri uye kugadzirisa zvinyorwa zvemubatanidzwa. Izvi zvinofanirwa kuudzwa kurejista yekutengeserana mukati memwedzi miviri yeakaundi epagore ari kutorwa nemusangano mukuru wevagovani. Kutadza kuzivisa izvi imhosva yehupfumi. Mapato anofarira anogona kukumbira dare kuti kunyoreswa kuitwe. Kana chiziviso chave chiri murejista yekutengeserana kwemakore matatu akatevedzana, hutongi hwezvimiro huchashanda.
Panguva iyoyo, zvinyorwa zvesangano zvinofanirwa kugadziriswa kuti hurumende ishande. Nguva yekushandiswa kwehutongi hwezvimiro inongotanga kumhanya mushure mekunge chiziviso chaitwa, kunyangwe chiziviso chakasiiwa. Chiziviso chinogona kubviswa panguva ino kana kambani isingachazadzisa mamiriro acho. Kana zvikazoziviswa kuti kambani inosangana nemamiriro ezvinhu, nguva yacho inotanga kushanda zvakare (kunze kwekunge kubviswa kwekare kwanga kusina chikonzero).
(Partial) kuregererwa
Chinodiwa chekuzivisa hachishande muchiitiko chekuregererwa kuzere. Kana hutongi hwekugadzirisa huchishanda, hucharamba huchishanda pasina nguva yekushandura. Mutemo unopa kuregererwa kunotevera:
- Iyo kambani iri inotsamira kambani yesangano repamutemo kune iyo izere kana kudzikisira mamiriro ehurongwa. Mune mamwe mazwi, iyo subsidiary haibvumirwe kana iyo (yakaderedzwa) chimiro chehurumende chinoshanda kukambani yevabereki, asi zvakadzokera kumashure hazvishande. Izvi zvinogona zvakare kuve, semuenzaniso, mubatanidzwa kana mutual inishuwarenzi kambani iyo iyo mamiriro ehurongwa anoshanda.
- Iyo kambani inoshanda semanejimendi uye kambani inopa mari muboka repasi rose, neruzhinji rwevashandi veboka iri vanoshanda kunze kweNetherlands.
- Kambani mune inokwana hafu yemari yakapihwa inobatwa neanokwana maviri emutemo masangano ari pasi pehutongi hwezvimiro zvinoenderana ne mubatanidzwa.
- Iyo kambani yebasa chikamu cheboka repasi rose.
Pamusoro pazvo, kune hurongwa hwakadzikiswa kana husina simba hwemapoka epasi rose, umo supervisory board haina mvumo yekugadza kana kudzinga vatungamiriri. Hutongi hwezvimiro hwakazara hunoshanda segadziriro yakajairwa yekutonga mukati memakambani, umo supervisory board ine masimba akazara pakugadzwa nekudzingwa basa kwevatungamiriri. Iyo isina simba-mbiri-tier system inoshanda kumakambani umo vagovani vanochengeta simba rekugadza nekudzinga vatungamiriri. Iyi ndiyo nyaya ye:
- Makambani ezvimiro umo inokwana hafu yemari yakapihwa inobatwa ne(Dutch kana yekunze) kambani yevabereki kana kambani inotsamira uye vazhinji vevashandi vanoshanda kunze kweNetherlands.
- Makambani ezvimiro umo inokwana hafu yemari yakapihwa inobatwa nemakambani maviri kana anopfuura pasi pechibvumirano chekubatana (joint venture), neruzhinji rwevashandi mukati meboka ravo vanoshanda kunze kweNetherlands.
- Makambani akarongwa umo inokwana hafu yemari yakapihwa inobatwa nekambani yevabereki kana kambani inotsamira iyo pachayo iri kambani yakarongeka pasi pechibvumirano chebvumirano.
Mhedzisiro yeaviri-tier board system
Mushure mekupera kweiyo temu, kambani inofanirwa kugadzirisa zvinyorwa zvayo zvemubatanidzwa zvinoenderana nezviri pamutemo zvehutongi hwezvimiro (kumakambani everuzhinji mashoma, Zvinyorwa 2: 158-164 zveDutch Civil Code uye kumakambani akazvimirira mashoma, Zvinyorwa 2: 268-274 zveDutch Civil Code). Iyo kambani yemaitiro inozosiyana kubva kune yakajairika kambani mune zvinotevera maitiro:
- The kugadzwa kweSupervisory Board (RvC) inosungirwa (kana imwe-tier board chimiro chinoenderana neZvikamu 2: 164a/274a yeDutch Civil Code). Huwandu hwevatungamiriri vevatariri paSupervisory Board vangangoita vatatu, asi nhamba iyi inogona kusiyana zvichienderana nemamiriro ezvinhu.
- The SC inopihwa mamwe masimba akawandisa pamutengo weGMS, senge kodzero dzekubvumidzwa dzezvisarudzo zvakakosha zvekutonga uye (pasi pekutonga kwakazara) kugadzwa uye kudzingwa kwevatungamiriri. Iye aripo SC ane pesvedzero pamusoro pekugadzwa uye sarudzo, izvo zvinodzikamisa simba revagovani kana SC yangoshanda.
- Masupervisory directors anogadzwa neAGM maererano nekurudziro yeSupervisory Board, uye chikamu chimwe muzvitatu chenhengo dzinodomwa neWorks Council. Maitiro ekugadza vatariri vatsva anoreva kuti vese varidzi vemasheya neWorks Council vane pesvedzero pakuumbwa kweDare Repamusorosoro. Kurambwa kunogoneka chete neruzhinji rwakakwana runomiririra chikamu chimwe muzvitatu chemari yakapihwa.
- Kana chivimbo muSupervisory Board yese chikabviswa, Enterprise Chamber inogona kugadza Supervisory Board nyowani, iyo vagovani vasingakwanise kudzinga.
Chimiro chezvikamu zviviri zvinopokana?
Iwo maviri-tier chimiro anogona kudzikamisa simba revadiki, activist uye chete purofiti-yakatarisana nevanogovanisa. Dare revatariri rinogona kutarisa pane zvakakura zvezvido mukati mekambani, izvo zvinobatsira vanobatana uye kuenderera kwekambani. Vagovani vanorasikirwa nesimba rakawanda pakugadzwa kwevatungamiriri kana Supervisory Board yagadzwa. Iyo kambani ine-maviri saka inochengetedza zvido zvevose vanobatanidzwa, kwete chete izvo zvevagovani. Vashandi vanowanawo simba rakawanda, sezvo Works Council inogadza chikamu chimwe muzvitatu cheSupervisory Board.
Kurambidzwa kwekugovana kwevashandi
Chimiro chezvikamu zviviri chinogona kuva chisina kunaka mumamiriro ezvinhu anotsauka kubva pakuita kwenguva pfupi yevagovana. Vagoveri vakakura, seavo vari mumabhizinesi emhuri, vanogona kuwana kutonga kwavo kwakaganhurirwa neaviri-tier chimiro. Mabhizinesi emhuri anogona kufunga nezve kumisa bhodhi revatariri kuti vatarise, kunyanya kana manejimendi aine nyanzvi dzekunze. Izvi zvinogona kuita kuti kambani isanyanya kukwezva kune vatengesi vekunze.
Hazvichagoneki kuti vagovani vagadze uye vadzinge vatungamiri, uye kunyange muhurumende yakaderedzwa, kodzero yevhoti pazvisarudzo zvakakosha zvehutungamiri inogumira. Vagovani vanogona kudzinga vatungamiriri vevatariri, asi izvi zvakaoma uye zvinoda mvumo yedare. Imwe kurudziro kana kupikisa kodzero uye mukana wekudzingwa basa kwenguva pfupi. Izvo zvinodikanwa zvehutongi hwezvimiro saka zvinoenderana netsika yevagovani.
Kubatsira uye zvakaipa
Iyo miviri-tier hutongi inopa akati wandei mabhenefiti kumakambani makuru. Semuenzaniso, inopa dziviriro iri nani kune zvido zvevose vanobatanidzwa, kusanganisira vanogovana, vashandi uye mamwe mapato anofarira. Kuvepo kwebhodhi rakazvimiririra rekutarisa kunoita kuti pave nekugadzikana kukuru uye kuenderera mberi mukati mekambani, sezvo sarudzo dzakakosha dzichinyatsotariswa. Panguva imwecheteyo, hurumende yezvikamu zviviri inewo zvisingabatsiri. Pesvedzero yevagovani pane manejimendi ishoma nekuti dare revatariri rinotora basa repakati pakugadzwa nekudzingwa kwevatungamiriri. Izvi zvinogona kutungamira kune kushomeka kwakananga kutonga kune vanogovana. Pamusoro pezvo, iyo maviri-tier board system inosanganisira yekuwedzera mitoro yekutonga uye mutengo nekuti kambani inofanirwa kutevedzera zvakaomesesa zvinodiwa munzvimbo dzekutarisa uye hutongi.
Kuita uye manejimendi
Iko kuiswa kweiyo mbiri-tier board system inoda kunyatsogadzirira uye yakarongeka maitiro. Iyo kambani inofanirwa kugadzirisa zvinyorwa zvayo zvemubatanidzwa kuti igonese maviri-tier board system uye kumisa zviri pamutemo bhodhi revatariri. Zvino zvakakosha kuti supervisory board igadzire hurongwa hwekutarisa hunoshanda kuitira kuti manejimendi ekambani atariswe zvine hunyanzvi. Kukurukurirana kwakanaka nevese vane chekuita, sevanogovana, vashandi nevakweretesi, kwakakosha kugadzira rutsigiro uye kuve nechokwadi chekuvimbwa mumanejimendi uye manejimendi bhodhi. Nekuita zvibvumirano zvakajeka uye nekuita pachena, kambani inogona kubudirira kuita uye kugadzirisa hutongi hwezvimiro.
Chimiro-chakagadzirwa maviri-tier chimiro
Zvakadaro, zvinogoneka kuita gadziridzo mukati memiganhu yepamutemo kugashira vagovani. Kunyangwe zvisingaite kuganhurira zviri pamutemo kubvumwa kwesarudzo dzakakosha dzemaneja nebhodhi revatariri, kubvumidzwa kwerimwe bato remubatanidzwa, semusangano mukuru wevanemasheya, kunogona kudiwa. Zvinokurudzirwa kuti mabhizinesi emhuri atarise kuumbwa kwebhodhi revatariri munguva yakanaka.
Pamusoro pekugadzirisa kuzvinyorwa zvemubatanidzwa, zvibvumirano zvekondirakiti zvinogonekawo, asi izvi hazvinyanyi kutevedzerwa pasi pemutemo wekambani. Dare revatariri mubhizinesi remhuri rinogona kupa ruzivo rwakakosha pazvinhu zvinonetsa. Zvigadziriso zvinotenderwa zviri pamutemo kuzvinyorwa zvemubatanidzwa zvinoita kuti zvikwanise kugadzira hurongwa hwakakodzera hunoenderana nekambani.
mhedziso
Iwo maviri-tier chimiro chikamu chakakosha chekutonga kwemakambani kumakambani makuru muNetherlands. Inopa hurongwa hwemutemo uye hwekutonga hunochengetedza zvido zvevose vanobatana uye inobatsira mukugadzikana uye kuenderera mberi kwekambani. Kuitwa kweiyo maviri-tier board system inoda kunyatsogadzirira, inoshanda zvakanaka manejimendi uye kutaurirana kwakajeka nemapato ese anobatanidzwa. Kune makambani anowira pasi peaviri-tier board system, zvakakosha kuti utore zvinhu izvi zvakakomba uye kuve nechokwadi chekuita bhizinesi rakaenzana uye pachena.
Iwe uchine mibvunzo here nezve mamiriro ehurongwa mushure mekuverenga chinyorwa ichi, kana iwe ungade rakagadziriswa zano pane ehurongwa hwehurumende? Zvino ndokumbirawo ubate Law & More. Magweta edu ane hunyanzvi mumutemo wekambani uye vanofara kukubatsira!
